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The Commissioner of Income Tax, TDS Mumbai Versus M/s. Sahara One Media and Entertainment Ltd.

2016 (10) TMI 703 - BOMBAY HIGH COURT

TDS u/s 194C OR 194J - payment of production charges - Held that:- The definition of 'work' as provided in the Explanation to Section 194C of the Act is itself inclusive. It include all work necessary for preparation / production of any programme so as to put it in a state fit for broadcasting and / or telecasting. In view of the self evident position in law, by virtue of the definition of “work” as provided in Section 194C of the Act, the view taken by the CIT(A) as well as the Tribunal is unex .....

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S. Sanklecha And S. C. Gupte, JJ. Mr. P.C. Chhotaray for the appellant Mr. Percy Pardiwala, Senior Counsel a/w Mr. Madhur Agarwal i/b Mr. Atul Jasani for the respondent ORDER P. C. 1. Income Tax Appeal No.1031 of 2014 is not on Board. Upon mentioning, taken up for hearing along with Income Tax Appeal No. 894 of 2014. 2. These Appeals under Section 260A of the Income Tax Act, 1961 (the Act) challenge the common order dated 23rd October, 2013 passed by the Income Tax Appellate Tribunal (the Tribu .....

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y the Assessing Officer? (ii) Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in holding that the assessee was liable to deduct tax at source from the payment of processing fees under Section 194C instead of under Section 194J of the Act as held by the Assessing Officer without appreciating that the payment was for technical services? (iii) Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in holding .....

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yments to others on account of production, print processing fees and dubbing. At the time of making these payments, the respondent assessee deducted tax at source (TDS) under Section 194C of the Act at 2% as the payment was made for carrying out work pursuant to a contract. The Assessing Officer was of the view that the print processing fees and dubbing expenses paid were in the nature of fees of technical services and tax had to be deducted under Section 194J of the Act at 10%. Resultantly, the .....

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g that dubbing and processing of films are the part of the production activity undertaken by the assessee and would fall within the definition of work as provided in Explanationiv to Section 194C of the Act. Thus, allowing the appeal of the respondent assessee while setting aside the order of the Deputy Commissioner of Income Tax (TDS). (c) Being aggrieved, the Revenue carried the issue in appeal to the Tribunal. The impugned order of the Tribunal upheld the view taken by the CIT(A) and observed .....

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